Which of the following is an advantage of a spousal RRSP? A. A spouse who is not yet 71 can contribute to the spousal RRSP of a spouse who has passed age 71. B. Couples may be able to equalize their RRSP assets, which can lead to income splitting opportunities in retirement. C. The lower-income spouse receives a tax deduction for contributions made. D. The contributing spouse has the option to become the annuitact of the other spouse's spousal RRSP